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Finance Act 1989 (c. 26)

(The document as of February, 2008)

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(a)

a gift with respect to which the transfer is (apart from this section) exempt by virtue of the provisions of any of sections 18 and 23 to 28 above, or

(b)

where (apart from this section) the transfer is so exempt with respect to a gift up to a limit, so much of the gift as is within that limit;

  • "the exempt beneficiary", in relation to an exempt gift, means any of the following, namely--

    (a)

    where the gift is exempt by virtue of section 18 above, the deceased's spouse,

    (b)

    where the gift is exempt by virtue of section 23 above, any person or body--

    (i)

    whose property the property falling within subsection (1) of that section becomes, or

    (ii)

    by whom that property is held on trust for charitable purposes,

    (c)

    where the gift is exempt by virtue of section 24, 25 or 26 above, any body whose property the property falling within subsection (1) of that section becomes,

    (d)

    where the gift is exempt by virtue of section 24A above, any body to whom the land falling within subsection (1) of that section is given, and

    (e)

    where the gift is exempt by virtue of section 27 or 28 above, the trustees of any settlement in which the property falling within subsection (1) of that section becomes comprised;

  • "gift" and "specific gift" have the same meaning as in Chapter III of this Part; and

  • "the relevant value", in relation to a transfer of value falling within subsection (1)(a) above, means so much of the value transferred by the transfer as is attributable to the gift referred to in that provision. "

  • (2) This section shall have effect in relation to deaths occurring on or after the day on which this Act is passed.



    Stamp duty etc.

    173 Insurance: abolition of certain duties

    (1) Stamp duty shall not be chargeable under--

    (a) the heading "Policy of Life Insurance" in Schedule 1 to the [1891 c. 39.] Stamp Act 1891, or

    (b) paragraph (3) of the heading "Bond, Covenant, or Instrument of any kind whatsoever" in that Schedule (superannuation annuities).

    (2) Subject to section 4 of the Stamp Act 1891 (separate charges on instruments containing or relating to several distinct matters) an instrument which, but for subsection (1) above, would be chargeable with stamp duty under paragraph (3) of the heading mentioned in paragraph (b) of that subsection shall not be chargeable with stamp duty under any other provision of the Stamp Act 1891.

    (3) Section 100 of the Stamp Act 1891 (penalty for not making out policy or making policy not duly stamped) shall cease to have effect.

    (4) Section 118 of the Stamp Act 1891 (assignment of life insurance policy to be stamped before payment of money assured) shall cease to have effect.

    (5) Section 47(3) of the [1966 c. 18.] Finance Act 1966 (enhanced duty where policy not exceeding 2 years is varied so as to exceed 2 years) and section 5(3) of the [1966 c. 21 (N.I.).] Finance Act (Northern Ireland) 1966 (equivalent provision for Northern Ireland) shall cease to have effect.

    (6) Subsections (1) and (2) above apply to instruments made after 31st December 1989.

    (7) So far as it relates to section 100(1) of the 1891 Act, subsection (3) above applies where a person receives, or takes credit for, a premium or consideration for insurance after 30th November 1989.

    (8) So far as it relates to section 100(2) of the 1891 Act, subsection (3) above applies where the policy is made after 31st December 1989.

    (9) Subsection (4) above applies to instruments of assignment made after 31st December 1989.

    (10) Subsection (5) above applies where the policy is varied after 31st December 1989 (whenever it was made).

    174 Unit trusts.

    (1) The following section shall be substituted for section 101 of the [1980 c. 48.] Finance Act 1980--

    " 101 Unit trusts

    (1) No stamp duty shall be chargeable on any transfer of any unit in an authorised unit trust scheme to which subsection (2) below applies.

    (2) This subsection applies to any authorised unit trust scheme under the terms of which the funds of the trust--

    (a) cannot be invested in such a way that income can arise to the trustees which will be chargeable to tax in the hands of the trustees otherwise than under Schedule C as profits arising from United Kingdom public revenue dividends or under Case III of Schedule D, and

    (b) cannot be invested in any investment on the transfer of which ad valorem stamp duty would be chargeable.

    (3) In this section--

    • "authorised unit trust scheme" has the same meaning as in the [1986 c. 60.] Financial Services Act 1986, and

    • "United Kingdom public revenue dividends" means public revenue dividends payable in the United Kingdom (whether they are also payable outside the United Kingdom or not) out of the public revenue of the United Kingdom. "

    (2) This section shall have effect in relation to the transfer of units on or after the day on which this Act is passed.

    175 Stamp duty: stock exchange nominees

    (1) The Treasury may by regulations provide that where--

    (a) circumstances would (apart from the regulations) give rise to a charge to stamp duty under the heading "Conveyance or Transfer on Sale" in Schedule 1 to the [1891 c. 39.] Stamp Act 1891 and to a charge to stamp duty reserve tax,

    (b) the circumstances involve a stock exchange nominee, and

    (c) the circumstances are such as are prescribed,

    the charge to stamp duty shall be treated as not arising.

    (2) The power to make regulations under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

    (3) In this section--

    (a) "prescribed" means prescribed by the regulations, and

    (b) "stock exchange nominee" means a person designated for the purposes of section 127 of the [1976 c. 40.] Finance Act 1976 as a nominee of The Stock Exchange by an order made by the Secretary of State under subsection (5) of that section.

    176 Stamp duty reserve tax: stock exchange nominees

    (1) The Treasury may by regulations provide that where--

    (a) circumstances would (apart from the regulations) give rise to two charges to stamp duty reserve tax,

    (b) the circumstances involve a stock exchange nominee, and

    (c) the circumstances are such as are prescribed,

    such one of the charges as may be prescribed shall be treated as not arising.

    (2) The Treasury may by regulations provide that where--

    (a) circumstances would (apart from the regulations) give rise to a charge to stamp duty reserve tax and a charge to stamp duty,

    (b) the circumstances involve a stock exchange nominee, and

    (c) the circumstances are such as are prescribed,

    the charge to stamp duty reserve tax shall be treated as not arising.

    (3) The Treasury may by regulations provide that a provision of an Act by virtue of which there is no charge to stamp duty reserve tax shall also apply in circumstances which involve a stock exchange nominee and are such as are prescribed.

    (4) The Treasury may by regulations provide that a provision of an Act by virtue of which the rate at which stamp duty reserve tax is charged is less than it would be apart from the provision shall also apply in circumstances which involve a stock exchange nominee and are such as are prescribed.

    (5) The power to make regulations under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

    (6) In this section--

    (a) "prescribed" means prescribed by the regulations, and

    (b) "stock exchange nominee" means a person designated for the purposes of section 127 of the [1976 c. 40.] Finance Act 1976 as a nominee of The Stock Exchange by an order made by the Secretary of State under subsection (5) of that section.

    177 Stamp duty reserve tax: information.

    --Regulations under section 98(1) of the [1986 c. 41.] Finance Act 1986 (administration etc. of stamp duty reserve tax) may include--

    (a) provision that notice which the regulations require to be given to the Commissioners of Inland Revenue shall be given in a manner or form specified by the Commissioners;

    (b) provision that information which the regulations require to be supplied to the Commissioners shall be supplied in a manner or form specified by the Commissioners.



    Interest etc.

    178 Setting of rates of interest

    (1) The rate of interest applicable for the purposes of an enactment to which this section applies shall be the rate which for the purposes of that enactment is provided for by regulations made by the Treasury under this section.

    (2) This section applies to--

    (a) section 8(9) of the [1894 c. 30.] Finance Act 1894,

    (b) section 18 of the [1896 c. 28.] Finance Act 1896,

    (c) section 61(5) of the [1910 c. 8.] Finance (1909-10) Act 1910,

    (d) section 17(3) of the [1925 c. 20.] Law of Property Act 1925,

    (e) section 73(6) of the [1925 c. 21.] Land Registration Act 1925,

    (f) sections 86, 86A, 87, 87A and 88 of the [1970 c. 9.] Taxes Management Act 1970,

    (g) paragraph 3 of Schedule 16A to the [1973 c. 51.] Finance Act 1973,

    (h) paragraphs 15 and 16 of Schedule 2, and paragraph 8 of Schedule 5, to the [1975 c. 22.] Oil Taxation Act 1975,

    (i) section 47 of the [1975 c. 45.] Finance (No.2) Act 1975,

    (j) paragraph 59 of Schedule 8 to the [1976 c. 24.] Development Land Tax Act 1976,

    (k) sections 233 and 236(3) and (4) of the [1984 c. 51.] Inheritance Tax Act 1984,

    (l) section 92 of the Finance Act 1986, and

    (m) sections 160, 824, 825 and 826 of, and paragraph 3 of Schedule 19A to, the [1986 c. 41.] Taxes Act 1988.

    (3) Regulations under this section may--

    (a) make different provision for different enactments or for different purposes of the same enactment,

    (b) either themselves specify a rate of interest for the purposes of an enactment or make provision for any such rate to be determined by reference to such rate or the average of such rates as may be referred to in the regulations,

    (c) provide for rates to be reduced below, or increased above, what they otherwise would be by specified amounts or by reference to specified formulae,

    (d) provide for rates arrived at by reference to averages to be rounded up or down,

    (e) provide for circumstances in which alteration of a rate of interest is or is not to take place, and

    (f) provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.

    (4) The power to make regulations under this section shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.

    (5) Where--

    (a) the rate provided for by regulations under this section as the rate applicable for the purposes of any enactment is changed, and

    (b) the new rate is not specified in the regulations,

    the Board shall by order specify the new rate and the day from which it has effect.

    (6) In section 828(2) of the Taxes Act 1988 (powers to make orders which are not exercisable by statutory instrument) the words "or section 178(5) of the Finance Act 1989" shall be added at the end.

    (7) Subsection (1) shall have effect for periods beginning on or after such day as the Treasury may by order made by statutory instrument appoint and shall have effect in relation to interest running from before that day as well as from or from after that day; and different days may be appointed for different enactments.

    179 Provisions consequential on section 178.

    (1) The words "rate applicable under section 178 of the Finance Act 1989" shall be substituted--

    (a) for the words from "rate" to "annum" in--

    (i) section 18(1) of the [1896 c. 28.] Finance Act 1896,

    (ii) section 61(5) of the [1910 c. 8.] Finance (1909-10) Act 1910,

    (iii) section 17(3) of the [1925 c. 20.] Law of Property Act 1925,

    (iv) section 73(6) of the [1925 c. 21.] Land Registration Act 1925,

    (v) paragraphs 15(1) and 16 of Schedule 2, and paragraph 8(4) of Schedule 5, to the [1975 c. 22.] Oil Taxation Act 1975,

    (vi) section 47(1) of the [1975 c. 45.] Finance (No.2) Act 1975, and

    (vii) sections 824(1) and 825(2) of the Taxes Act 1988,

    (b) for the words "prescribed rate" in--

    (i) sections 86(1), 86A(1), 87(1), 87A(1) and (5) and 88(1) of the [1970 c. 9.] Taxes Management Act 1970,

    (ii) paragraph 3(4) of Schedule 16A to the [1973 c. 51.] Finance Act 1973, and

    (iii) paragraph 3(4) of Schedule 19A to the Taxes Act 1988,

    (c) for the words "rate which" onwards in--

    (i) paragraph 59(1) of Schedule 8 to the [1976 c. 24.] Development Land Tax Act 1976, and

    (ii) section 826(1) of the Taxes Act 1988,

    (d) for the words "rate applicable under subsection (2) below" in section 233(1) of the [1984 c. 51.] Inheritance Tax Act 1984,

    (e) for the words "rate for the time being applicable under section 233(2)(b) above" in subsection (3), and the words "rate for the time being applicable under section 233(2)(a) above" in subsection (4), of section 236 of that Act,

    (f) for the words "appropriate rate" in section 92(2) of the [1986 c. 41.] Finance Act 1986, and

    (g) for the words "rate prescribed from time to time by the Treasury by order" in section 160(5)(d) of the Taxes Act 1988.

    (2) In section 8(9) of the [1894 c. 30.] Finance Act 1894, for the words from "such interest" to "per cent." there shall be substituted the words "interest at such rate not exceeding that applicable under section 178 of the Finance Act 1989".

    (3) In section 236(4) of the Inheritance Tax Act 1984, for the words "as if section 233(1)(b) above had applied" there shall be substituted the words "from the end of the period mentioned in section 233(1)(b) above".

    (4) Any amendment made by subsection (1), (2) or (3) above shall have effect in relation to any period for which section 178(1) above has effect for the purposes of the enactment concerned.

    (5) Section 146(11) of the Taxes Act 1988 shall have effect in relation to any year of assessment beginning after the day on which section 178(1) above has effect for the purposes of section 160 of that Act with the substitution of the words "applicable for the purposes of section 160" for the words "prescribed by the Treasury under section 160(5)".

    180 Repayment interest: period of accrual.

    (1) In section 48(1) of [1975 c. 7.] the Finance Act 1975, after the words "carry interest" there shall be inserted the words "from the date on which the sums were paid until the order for repayment is issued".

    (2) In--

    (a) paragraph 16 of Schedule 2 to the [1975 c. 22.] Oil Taxation Act 1975,

    (b) section 105(7) of the [1980 c. 48.] Finance Act 1980,

    (c) paragraph 13(4) and (5) of Schedule 16 to the [1981 c. 35.] Finance Act 1981, and

    (d) paragraph 10(4) of Schedule 19 to the [1982 c. 39.] Finance Act 1982,

    for the word "repayment" there shall be substituted the words "the order for repayment is issued".

    (3) In paragraph 59(1) of Schedule 8 to the [1976 c. 24.] Development Land Tax Act 1976, after the word "later," there shall be inserted the words "until the order for repayment is issued".

    (4) In section 235(1) of the [1984 c. 51.] Inheritance Tax Act 1984 (and paragraph 19(3) of Schedule 4 to the [1975 c. 7.] Finance Act 1975), after the word "made" there shall be inserted the words "until the order for repayment is issued".

    (5) In section 92(2) of the [1986 c. 41.] Finance Act 1986, for the words "the time it was paid" there shall be substituted the words "the date on which the payment was made until the order for repayment is issued".

    (6) In section 826(1) of the Taxes Act 1988, for the words "that repayment or payment is made" there shall be substituted the words "the order for repayment or payment is issued".

    (7) The amendments made by this section shall be deemed always to have had effect.



    Miscellaneous

    181 Broadcasting: additional payments by programme contractors.

    (1) The [1981 c. 68.] Broadcasting Act 1981 shall have effect with respect to additional payments payable by programme contractors under that Act subject to the amendments made by Part I, and with the substitution, for Schedule 4 to that Act, of the provisions contained in Part II, of Schedule 16 to this Act.

    (2) The transitional provisions made by Part III of that Schedule shall have effect.

    (3) This section shall come into force on 1st January 1990.

    182 Disclosure of information

    (1) A person who discloses any information which he holds or has held in the exercise of tax functions is guilty of an offence if it is information about any matter relevant, for the purposes of those functions, to tax or duty in the case of any identifiable person.

    (2) In this section "tax functions" means functions relating to tax or duty--

    (a) of the Commissioners, the Board and their officers,

    (b) of any person carrying out the administrative work of any tribunal mentioned in subsection (3) below, and

    (c) of any other person providing, or employed in the provision of, services to any person mentioned in paragraph (a) or (b) above.

    (3) The tribunals referred to in subsection (2)(b) above are--

    (a) the General Commissioners and the Special Commissioners,

    (b) any value added tax tribunal,

    (c) any referee or board of referees appointed for the purposes of section 80(3) of the [1970 c. 9.] Taxes Management Act 1970 or under section 26(7) of the [1968 c. 3.] Capital Allowances Act 1968, and

    (d) any tribunal established under section 463 of the Taxes Act 1970 or section 706 of the Taxes Act 1988.

    (4) A person who discloses any information which--

    (a) he holds or has held in the exercise of functions--

    (i) of the Comptroller and Auditor General and any member of the staff of the National Audit Office, or

    (ii) of the Parliamentary Commissioner for Administration and his officers,

    (b) is, or is derived from, information which was held by any person in the exercise of tax functions, and

    (c) is information about any matter relevant, for the purposes of tax functions, to tax or duty in the case of any identifiable person,

    is guilty of an offence.

    (5) Subsections (1) and (4) above do not apply to any disclosure of information--

    (a) with lawful authority,

    (b) with the consent of any person in whose case the information is about a matter relevant to tax or duty, or

    (c) which has been lawfully made available to the public before the disclosure is made.

    (6) For the purposes of this section a disclosure of any information is made with lawful authority if, and only if, it is made--

    (a) by a Crown servant in accordance with his official duty,

    (b) by any other person for the purposes of the function in the exercise of which he holds the information and without contravening any restriction duly imposed by the person responsible,

    (c) to, or in accordance with an authorisation duly given by, the person responsible,

    (d) in pursuance of any enactment or of any order of a court, or

    (e) in connection with the institution of or otherwise for the purposes of any proceedings relating to any matter within the general responsibility of the Commissioners or, as the case requires, the Board,

    and in this subsection "the person responsible" means the Commissioners, the Board, the Comptroller or the Parliamentary Commissioner, as the case requires.

    (7) It is a defence for a person charged with an offence under this section to prove that at the time of the alleged offence--

    (a) he believed that he had lawful authority to make the disclosure in question and had no reasonable cause to believe otherwise, or

    (b) he believed that the information in question had been lawfully made available to the public before the disclosure was made and had no reasonable cause to believe otherwise.

    (8) A person guilty of an offence under this section is liable--

    (a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both, and

    (b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

    (9) No prosecution for an offence under this section shall be instituted in England and Wales or in Northern Ireland except--

    (a) by the Commissioners or the Board, as the case requires, or

    (b) by or with the consent of the Director of Public Prosecutions or, in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.

    (10) In this section--

    • "the Board" means the Commissioners of Inland Revenue,

    • "the Commissioners" means the Commissioners of Customs and Excise,

    • "Crown servant" has the same meaning as in the [1989 c. 6.] Official Secrets Act 1989, and

    • "tax or duty" means any tax or duty within the general responsibility of the Commissioners or the Board.

    (11) In this section--

    (a) references to the Comptroller and Auditor General include the Comptroller and Auditor General for Northern Ireland,

    (b) references to the National Audit Office include the Northern Ireland Audit Office, and

    (c) references to the Parliamentary Commissioner for Administration include the Health Service Commissioner for England, the Health Service Commissioner for Wales, the Health Service Commissioner for Scotland, the Northern Ireland Parliamentary Commissioner for Administration and the Northern Ireland Commissioner for Complaints.

    (12) This section shall come into force on the repeal of section 2 of the [1911 c. 28.] Official Secrets Act 1911.

    183 Government securities: redemption and transfer.

    (1) In section 47 of the [1942 c. 21.] Finance Act 1942 (power to make regulations about transfer and registration of Government stock)--

    (a) the following paragraph shall be inserted after paragraph (b) of subsection (1)--

    " (bb) for the redemption of such stock and bonds; " , and

    (b) the following subsection shall be inserted after that subsection--

    " (1A) Regulations under subsection (1) of this section may make provision authorising the Bank of England, in such circumstances and subject to such conditions as may be prescribed in the regulations, to transfer stock and bonds standing in their books in the name of a deceased person into the name of another person without requiring the production of probate, confirmation or letters of administration. "

    (2) In section 3(1) of the [1972 c. 65.] National Debt Act 1972 (power to make regulations about stock on the National Savings Stock Register) the following paragraph shall be inserted after paragraph (b)--

    " (bb) the redemption of stock registered in the register; " .

    (3) After section 14 of the [1968 c. 13.] National Loans Act 1968 there shall be inserted--

    " 14A Redemption of securities held in Issue Department of Bank of England

    (1) Any securities of Her Majesty's Government in the United Kingdom which are for the time being held in the Issue Department of the Bank of England may be redeemed by the Treasury before maturity at market prices determined in such manner as may be agreed between the Treasury and the Bank.

    (2) Any expenses incurred by the Treasury in connection with the redemption of securities under subsection (1) above shall be paid out of the National Loans Fund. "

    184 National savings accounts

    (1) In section 2 of the [1971 c. 29.] National Savings Bank Act 1971 (general power to make regulations) after subsection (1) there shall be inserted--

    " (1A) Regulations under this section may restrict the classes of persons who may open accounts with the National Savings Bank, but any such restriction shall not apply to any account opened before the coming into force of the regulations imposing the restriction. "

    (2) In section 5 of that Act (interest on ordinary deposits) in subsection (1) for the words from the beginning to "in any ordinary deposit account" there shall be substituted "The Director of Savings may, with the consent of the Treasury, from time to time determine the rate or rates at which interest is to be payable on amounts deposited in ordinary accounts or that no interest is to be payable on such amounts, and any such determination in relation to amounts deposited in any ordinary deposit account may be made".

    (3) After subsection (1) of section 5 of that Act there shall be inserted--

    " (1A) The Director of Savings shall give notice in the London, Edinburgh and Belfast Gazettes of any determination under subsection (1) above; and any such determination may affect deposits received at or before, as well as after, the time the determination is made. "

    (4) Subsection (5) of section 5 of that Act (rate of interest on ordinary deposits to be not less than 2.5 per cent per annum) shall cease to have effect.

    (5) Subsections (2) and (3) above shall come into force on 1st October 1989.

    185 Winding up of Redemption Annuities Account

    As soon as may be after the passing of this Act, the Treasury shall cause to be wound up the Redemption Annuities Account (which was established under section 25 of the [1936 c. 43.] Tithe Act 1936 and which became redundant on the redemption on 1st October 1988 of all remaining stock issued under that Act), and the surplus standing to the credit of that account immediately before it is wound up shall be paid into the Consolidated Fund.



    General

    186 Interpretation etc

    (1) In this Act "the Taxes Act 1970" means the [1970 c. 10.] Income and Corporation Taxes Act 1970 and "the Taxes Act 1988" means the [1988 c. 1.] Income and Corporation Taxes Act 1988.

    (2) Chapter II of Part I of this Act shall be construed as one with the [1983 c. 55.] Value Added Tax Act 1983.

    (3) Part II of this Act, so far as it relates to capital gains tax, shall be construed as one with the [1979 c. 14.] Capital Gains Tax Act 1979.

    187 Repeals

    (1) The enactments specified in Schedule 17 to this Act (which include unnecessary enactments) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.

    (2) The repeal of the enactments specified in Part XIV of Schedule 17 shall come into force on such day as the Treasury may appoint by order made by statutory instrument; and different days may be appointed for different enactments.

    188 Short title

    This Act may be cited as the Finance Act 1989.

    SCHEDULES

    Section 6.

    SCHEDULE 1 Vehicles Excise Duty: Rates



    Part I Table substituted in Part II of Schedule 2 to the 1971 and 1972 Acts

    Seating capacityRate of duty
    ВЈ
    Under 9100
    9 to 16130
    17 to 35200
    36 to 60300
    Over 60450


    Part II Tables substituted in Part II of Schedule 4 to the 1971 and 1972 Acts

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    Table A Rates of Duty on Rigid Goods Vehicles exceeding 12 tonnes Plated Gross Weight

    General Rates
    Plated gross weight of vehicleRate of duty
    (1) Exceeding(2) Not exceeding(3) Two axle vehicle(4) Three axle vehicle(5) Four or more axle vehicle
    tonnestonnesВЈВЈВЈ
    1213450340340
    1314630340340
    1415810340340
    15171,230340340
    1719600340
    1921800340
    21231,100490
    23251,980760
    25271,220
    27291,790
    2930.492,780


    Table A(1) Rates of Duty on Rigid Goods Vehicles exceeding 12 tonnes Plated Gross Weight

    Rates for Farmers' Goods Vehicles
    Plated gross weight of vehicleRate of duty
    (1) Exceeding(2) Not exceeding(3) Two axle vehicle(4) Three axle vehicle(5) Four or more axle vehicle
    tonnesВЈВЈВЈ
    1213270205205
    1314380205205
    1415490205205
    1517740205205
    1719360205
    1921480205
    2123660295
    23251,190460
    2527735
    27291,075
    2930.491,670


    Table A(2) Rates of Duty on Rigid Goods Vehicles exceeding 12 tonnes Plated Gross Weight

    Rates for Showmen's Goods Vehicles
    Plated gross weight of vehicleRate of duty
    (1) Exceeding(2) Not exceeding(3) Two axle vehicle(4) Three axle vehicle(5) Four or more axle vehicle
    tonnestonnesВЈВЈВЈ
    12131159090
    13141609090
    14152059090
    15173109090
    171915090
    192120090
    2123275125
    2325495190
    2527305
    2729450
    2930.49695


    Section 8.

    SCHEDULE 2 Vehicles Excise Duty: Special Machines

    Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 | P.14 | P.15 | P.16 | P.17 | P.18 | P.19 | P.20 | P.21 | P.22

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